2013 (5) TMI 484

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..... settled by the Tribunal in the case of Prestress (I) Pvt Ltd Vs CCE Bhavnagar reported in [2008 (12) TMI 553 - CESTAT, NEW DELHI] wherein the Tribunal has held that exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. Thus, impugned order is set a .....

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..... em by Railways for manufacturing activity. After the manufacture of the goods, the same were loaded in the Railways and were sent to construction sites of bridges by the Railways. It is the contention of the Revenue that premises at which the goods were manufactured was not site of construction and accordingly, the appellants were not entitled for benefit of the exemption Notification. 3. We fin .....

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